Auditing Transformation (eBook, PDF)

Regulation, Digitalisation and Sustainability
Redaktion: Marton, Jan; Öhman, Peter; Nilsson, Fredrik

• Format: PDF

Produktbeschreibung

The book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 419
• Erscheinungstermin: 25. August 2023
• Englisch
• ISBN-13: 9781000926941
• Artikelnr.: 68517773

Autorenporträt

Jan Marton is Associate Professor in Business Administration at the School of Business, Economics and Law, University of Gothenburg, Sweden. Fredrik Nilsson is a Professor of Business Studies at Uppsala University, Sweden. Peter Öhman is a Professor of Business Administration and Chair in the Department of Economics, Geography, Law and Tourism, Mid Sweden University, Sundsvall, Sweden.

Inhaltsangabe

List of figures and tables. List of contributors. Foreword. Preface. List
of acronyms and abbreviations. Auditing in transformation: An introduction
PART I: REGULATION 2. In pursuit of a more socially relevant audit in the
context of international standardisation. The construction of status in the
auditor-audit committee relationship. Audit reporting transformation:
Increasing the relevance of the audit through key audit matters?. The
adoption of professional audit standards in the public sector: The role of
the audit profession and other actors. PART II : DIGITALISATION. On the
structures of judgement in auditing 7. Digitalisation and professional
scepticism of Swedish auditors. Being an audit professional in the digital
age 9. Advanced digital technologies and sustainability assurance: Evidence
from Sweden. PART III: SUSTAINABILITY 10. Assessment of double materiality:
The development of predictively valid materiality assessments with
artificial intelligence. Organising for quality in sustainability
assurance: A literature review. Challenges of sustainability-assurance
practices: Insights from the Big 4. accounting firms. PART IV: AUDITOR
CHARACTERISTICS 13. The average professional: On the selection and
socialisation of auditors. The importance of the engagement partner 15.
Transformation in audit teams: Implications for team competence. Expertise
in financial auditing 17. Auditing transformation: Practitioners' views 18.
Concluding remarks Index.